Hedge accounting under IAS 39 and IFRS 9 - A critical comparison - Dissertation Example

Extract of sample
Hedge accounting under IAS 39 and IFRS 9 - A critical comparison

IFRS 9 is still in its development phase and such studies help in changing accounting methods from a rules-focused approach to more of a principle- based view; this is done to encourage more personalities and institutions to apply hedging as it has benefits associated with good pricing and effective financial reporting. All the selected 32 hedge fund managers participated in the survey and the researcher’s contribution helped in bringing them up to speed with the scope of the study and ensured these participants were previously using IAS 39 for relevance purposes. The researcher also queried the achievements and financial performance across all accounting spectrum since these UK based hedge fund managers started applying IFRS 9. ...Show more

Summary

HEDGE ACCOUNTING UNDER IAS 39 AND IFRS 9- A CRITICAL COMPARISON by Code+ University name Date Table of Contents Date 1 Problem Statement 7 Purpose 8 Theoretical Framework 9 Research Questions 11 Hypotheses 12 Nature of the Study 12 Significance of the Study 13 Definitions 14 Summary 15 Previous studies 16 Fair value and historical cost accounting 19 Summary 25 CHAPTER 3: RESEARCH METHODOLOGY 26 Research Methods and Design 27 Participants 29 Materials/Instruments 30 Pre-Testing and Validation 30 Reliability 31 Validity 31 Data Collection, Processing, and Analysis 34 Methodological Assumptions, Limitations, and Delimitations 35 Ethical…
Author : adriandubuque
Save Your Time for More Important Things
Let us write or edit the dissertation on your topic
"Hedge accounting under IAS 39 and IFRS 9 - A critical comparison"
with a personal 20% discount.
Grab the best paper

Related Essays

Policy Choices under IFRS in UK and German Context
This particular report will attempt to critically analyze the 12 policy choices out of those 16 in the context of UK and Germany. As both the countries have the largest capital markets in the euro zone, therefore a comparison of these two countries will help in understanding as how the countries adopt different IFRS policy choices that are available to them.
10 pages (2500 words) Essay
Critical appraisal of the International Accounting Standard
The researcher would also expound on the concept of Fair Value Accounting and the aspect of decision usefulness, as well as present the objectives that would guide the completion of this research.
42 pages (10500 words) Dissertation
IFRS 3 Business Combinations and IAS 38 Intangible Assets govern how companies should account for and disclose their goodwill an
If acquirees are not formerly separate business entities then it is not considered a business combination. IFRS 3 (Revised) IFRS 3 (Business Combination) is considered effective for annual reports issued on or after 1 July 2009. This revised method is currently applicable to business combinations with some considerable changes.
4 pages (1000 words) Coursework
IAS 16 and IAS 40(International Accounting Standards)
Examples of such property are with the inclusion of land that is held for the prospected use in indefinite future or for the purposes of its appreciation in value, a building being leased under the type of lease known as operating lease or even any given property that has been developed or constructed for future utilisation as an investment property.
5 pages (1250 words) Essay
Financial reporting
The standard clearly clarifies when these items should and should not be made. Before the issue of this standard there was great concern in this area of accounting where companies had been accused of manipulating the financial statements and of creative accounting.
10 pages (2500 words) Assignment
Hedge accounting under IAS 39 and IFRS 9 - A critical comparison
The first section of the study is aimed to recognize the differences between IAS 39 and IFRS 9, implications of changes, current issues and regulation and future development for IFRS 9. This section demonstrates the relevance of the study identifies specific research questions and describes aims and objectives for this investigation.
16 pages (4000 words) Research Proposal
Financial Instruments disclosure
g as per IAS 39- Evidence Supporting Legitimacy Theory 41 3.4.1 Tesco Plc 42 3.4.2 Sainsbury Plc 43 3.4.3 Waitrose Plc 43 3.5. Summary of Results 44 References 47 Bibliography 56 Chapter 1: Literature Review Pownall and Schipper (1999) stated that financial statements are considered to be of high quality if they possess full disclosure, transparency and comparability.
48 pages (12000 words) Dissertation
Financial Accounting Analysis term projuct
The company operates as a fully owned subsidiary of Empire Company Limited and its head office is located at Nova Scotia. The company operates its retails stores under different brand names such as Sobeys, Safeway, IGA, etc. In this report, the company’s financial
8 pages (2000 words) Term Paper
Find out how much would it cost
to get a custom paper written by a pro under your requirements!
Win a special DISCOUNT!
Put in your e-mail and click the button with your lucky finger
Your email
YOUR PRIZE:
Apply my DISCOUNT